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Notes Online Home 2022 Super Schools Day 1 What’s new for SMSF’s
ATO releases NEW guidelines for taxing illegal or early super withdrawals
These seminar notes will talk about the ATO releasing NEW guidelines for taxing illegal or early super withdrawals
- The consequences or super entitlements being withdrawn from an SMSF early or illegally
- The tax treatment of illegal super withdrawals where Commissioner’s discretion is exercised
- New ATO guidelines on when and how the Commissioner’s discretion is exercised
- Treating an early or illegal withdrawal from an SMSF as a loan to the recipient member
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Latest guide to accessing super entitlements for clients experiencing financial difficulties